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    <title>BE YOU EVER SO HIGH THE LAWS ARE ABOVE YOU</title>
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    <description>The Bombay High Court held that customs authorities cannot withhold clearance or compel payment and securities for past imports without issuing show cause notices and following statutory adjudicatory procedure; exercising statutory powers must avoid arbitrariness, respect natural justice, and cannot be used to coerce importers or bypass the prescribed modes of reassessment and demand.</description>
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